Effective from 1 July 2020, Value Added Tax (VAT) on the utilization of intangible taxable goods and/or taxable services from outside the customs area within the customs territory through Electronic Transactions (PMSE) shall be collected, remitted, and reported by VAT Collectors for Electronic Transactions (PMSE VAT Collectors).
PMSE VAT Collectors
The party responsible for collecting VAT on the utilization of intangible taxable goods and/or taxable services from outside the customs area is a business entity engaged in electronic transactions (PMSE Operator) appointed as a Designated Party to Collect, Remit, and Report VAT on the utilization of such goods/services within the customs territory via PMSE. This appointment is made by the Minister of Finance.
PMSE Operators consist of:
- Foreign PMSE Operators, which include:
- Foreign Merchants,
- Foreign Service Providers, and
- Foreign Digital Platform Providers; and
- Domestic PMSE Operators, which include:
- Domestic Digital Platform Providers.
An operator is appointed as a PMSE VAT Collector if it meets any of the following criteria:
- The transaction value with users in Indonesia exceeds IDR 600,000,000 (six hundred million rupiah) annually or IDR 50,000,000 (fifty million rupiah) monthly; and/or
- The number of users or traffic from Indonesia exceeds 12,000 annually or 1,000 monthly.
PMSE Operators that do not meet these thresholds but wish to be appointed as PMSE VAT Collectors may submit a notification through the Taxpayer Portal or other platforms integrated with the Directorate General of Taxes’ (DGT) administration system.
Appointed PMSE VAT Collectors will receive an official appointment letter issued by the DGT. Foreign operators will be assigned a Tax Identification Number (NPWP), while domestic operators will receive PMSE VAT Collector status.
VAT Rate
The applicable VAT rate for transactions conducted via PMSE and collected by the appointed collector is:
12%
This rate is applied to a deemed VAT base, which is 11/12 of the payment amount received from the user, excluding VAT.
Obligations of PMSE VAT Collectors
1. Collection
- Collect VAT in accordance with the prescribed rate.
- Issue proof of VAT collection, such as a commercial invoice, billing document, order receipt, or any similar document that clearly states VAT has been collected and paid.
2. Remittance
- VAT collected must be remitted on a monthly basis, no later than the end of the following month after the relevant tax period.
- Foreign PMSE Operators may remit the VAT in Indonesian Rupiah (IDR) or United States Dollar (USD).
- Domestic PMSE Operators must remit VAT in Indonesian Rupiah (IDR).
3. Reporting
- PMSE VAT Collectors must file a VAT Periodic Return (SPT Masa PPN) for each tax period, no later than the end of the month following the end of the tax period.
The type of VAT return depends on the operator’s status:
- Foreign PMSE Operators: must use theE-commerce VAT Periodic Tax Return.
- Domestic PMSE Operators: must use either:
- the VAT Periodic Return for Taxable Entrepreneurs, or
- the VAT Periodic Return for VAT Collectors and Non-Taxable Entrepreneurs.
- VAT returns must be filed via the Taxpayer Portal or other platforms integrated with the DGT’s administrative system.
Other Resources
List of VAT Collector:
|
No |
VAT Collector |
Lastest Update |
|
1 |
AMAZON WEB SERVICES, INC. |
19/02/2025 |
|
2 |
GOOGLE ASIA PACIFIC PTE. LTD. |
19/02/2025 |
|
3 |
GOOGLE IRELAND LIMITED |
19/02/2025 |
|
4 |
GOOGLE LLC |
19/02/2025 |
|
5 |
SPOTIFY AB |
19/02/2025 |
|
6 |
APPLE DISTRIBUTION INTERNATIONAL LIMITED |
19/02/2025 |
|
7 |
TIKTOK PTE. LTD. |
19/02/2025 |
|
8 |
THE WALT DISNEY COMPANY (SOUTHEAST ASIA) PTE. LIMITED |
19/02/2025 |
|
9 |
AMAZON.COM SERVICES LLC |
19/02/2025 |
|
10 |
AUDIBLE, INC. |
19/02/2025 |
|
11 |
ALEXA INTERNET |
19/02/2025 |
|
12 |
AUDIBLE LIMITED |
19/02/2025 |
|
13 |
META PLATFORMS IRELAND LIMITED |
19/02/2025 |
|
14 |
META PLATFORMS TECHNOLOGIES IRELAND LIMITED |
19/02/2025 |
|
15 |
FACEBOOK TECHNOLOGIES INTERNATIONAL LIMITED |
19/02/2025 |
|
16 |
PCCW VUCLIP (SINGAPORE) PTE. LTD. |
19/02/2025 |
|
17 |
SKYPE COMMUNICATIONS SARL |
19/02/2025 |
|
18 |
MOJANG AB |
19/02/2025 |
|
19 |
LINKEDIN SINGAPORE PTE. LTD. |
19/02/2025 |
|
20 |
MICROSOFT IRELAND OPERATIONS LIMITED |
19/02/2025 |
|
21 |
TWITTER ASIA PACIFIC PTE. LTD. |
19/02/2025 |
|
22 |
TWITTER INTERNATIONAL COMPANY |
19/02/2025 |
|
23 |
ZOOM VIDEO COMMUNICATIONS, INC. |
19/02/2025 |
|
24 |
MCAFEE IRELAND LTD. |
19/02/2025 |
|
25 |
PT JINGDONG INDONESIA PERTAMA |
19/02/2025 |
|
26 |
PT SHOPEE INTERNATIONAL INDONESIA |
19/02/2025 |
|
27 |
NOVI DIGITAL ENTERTAINMENT PRIVATE LIMITED |
19/02/2025 |
|
28 |
ALIBABA CLOUD (SINGAPORE) PRIVATE LIMITED |
19/02/2025 |
|
29 |
GITHUB, INC. |
19/02/2025 |
|
30 |
MICROSOFT CORPORATION |
19/02/2025 |
|
31 |
MICROSOFT REGIONAL SALES PTE. LTD. |
19/02/2025 |
|
32 |
UCWEB SINGAPORE PTE. LTD. |
19/02/2025 |
|
33 |
TO THE NEW PRIVATE LIMITED |
19/02/2025 |
|
34 |
CODA PAYMENTS PTE. LTD. |
19/02/2025 |
|
35 |
NEXMO INC. |
19/02/2025 |
|
36 |
CLEVERBRIDGE AG |
19/02/2025 |
|
37 |
HEWLETT PACKARD ENTERPRISE COMPANY |
19/02/2025 |
|
38 |
IBM CLOUD INTERNATIONAL B.V. |
19/02/2025 |
|
39 |
PT BUKALAPAK.COM |
19/02/2025 |
|
40 |
PT ECART WEBPORTAL INDONESIA |
19/02/2025 |
|
41 |
PT TOKOPEDIA |
19/02/2025 |
|
42 |
PT GLOBAL DIGITAL NIAGA |
19/02/2025 |
|
43 |
VALVE CORPORATION |
19/02/2025 |
|
44 |
BEIN SPORTS ASIA PTE LIMITED |
19/02/2025 |
|
45 |
ETSY IRELAND UNLIMITED COMPANY |
19/02/2025 |
|
47 |
TENCENT MOBILE INTERNATIONAL LIMITED |
19/02/2025 |
|
48 |
SNAP GROUP LIMITED |
19/02/2025 |
|
49 |
NORDVPN S.A. |
19/02/2025 |
|
50 |
EBAY MARKETPLACES GMBH |
19/02/2025 |
|
51 |
IMAGE FUTURE INVESTMENT (HK) LIMITED |
19/02/2025 |
|
52 |
AMAZON.COM.CA, INC. |
19/02/2025 |
|
53 |
DROPBOX INTERNATIONAL UNLIMITED COMPANY |
19/02/2025 |
|
54 |
PT DUA PULUH EMPAT JAM ONLINE |
19/02/2025 |
|
55 |
NEXWAY SASU |
19/02/2025 |
|
56 |
BRIGHT MARKET LLC |
19/02/2025 |
|
57 |
PT FASHION MARKETPLACE INDONESIA |
19/02/2025 |
|
58 |
BOLD LLC |
19/02/2025 |
|
59 |
HIGH MORALE DEVELOPMENTS LIMITED. |
19/02/2025 |
|
60 |
ACEVILLE PTE LTD. |
19/02/2025 |
|
61 |
WETRANSFER B.V |
19/02/2025 |
|
62 |
CHEGG, INC |
19/02/2025 |
|
63 |
BOOKING.COM B.V |
19/02/2025 |
|
64 |
EA SWISS SARL |
19/02/2025 |
|
65 |
ELSEVIER B.V |
19/02/2025 |
|
66 |
BLIZZARD ENTERTAINMENT INC |
19/02/2025 |
|
67 |
NEW YORK TIMES DIGITAL LLC |
19/02/2025 |
|
68 |
CANVA PTY LTD |
19/02/2025 |
|
69 |
DEGREED INC. |
19/02/2025 |
|
70 |
LNRS DATA SERVICES LIMITED |
19/02/2025 |
|
71 |
LEXISNEXIS RISK SOLUTIONS FL INC |
19/02/2025 |
|
72 |
SURFSHARK B.V. |
19/02/2025 |
|
73 |
TO THE NEW SINGAPORE PTE. LTD. |
19/02/2025 |
|
74 |
EZVIZ INTERNATIONAL LIMITED |
19/02/2025 |
|
75 |
EVERNOTE GMBH |
19/02/2025 |
|
76 |
ASANA, INC. |
19/02/2025 |
|
78 |
CHANGE.ORG |
19/02/2025 |
|
79 |
PT OCOMMERCE CAPITAL INDONESIA |
19/02/2025 |
|
80 |
CGTRADER UAB |
19/02/2025 |
|
81 |
ESET, SPOL, S R.O. |
19/02/2025 |
|
82 |
TRADINGVIEW, INC |
19/02/2025 |
|
83 |
AMPLITUDE INC. |
19/02/2025 |
|
84 |
CAMBRIDGE UNIVERSITY PRESS & ASSESMENT UK |
19/02/2025 |
|
85 |
PREZI, INC |
19/02/2025 |
|
87 |
GRAMMARLY, INC |
19/02/2025 |
|
88 |
SALESFORCE.COM SINGAPORE PTE LTD |
19/02/2025 |
|
89 |
NETFLIX PTE. LTD. |
19/02/2025 |
|
90 |
FREEPIK COMPANY S.L. |
19/02/2025 |
|
91 |
EXPEDIA LODGING PARTNER SERVICES SARL |
19/02/2025 |
|
92 |
TRAVELSCAPE, LLC |
19/02/2025 |
|
93 |
TEAMVIEWER GERMANY GMBH |
19/02/2025 |
|
94 |
SCRIBD, INC. |
19/02/2025 |
|
95 |
TUNNELBEAR LLC |
19/02/2025 |
|
96 |
XSOLLA (USA), INC. |
19/02/2025 |
|
97 |
PADDLE.COM MARKET LIMITED |
19/02/2025 |
|
98 |
PLURALSIGHT, LLC |
19/02/2025 |
|
99 |
AUTOMATTIC INC |
19/02/2025 |
|
100 |
WOOCOMMERCE INC. |
19/02/2025 |
|
101 |
PIPEDRIVE OU |
19/02/2025 |
|
102 |
SHUTTERSTOCK, INC. |
19/02/2025 |
|
103 |
SHUTTERSTOCK IRELAND LTD. |
19/02/2025 |
|
104 |
OFFGAMERS GLOBAL PTE LTD |
19/02/2025 |
|
105 |
ECONOMIST DIGITAL SERVICES LIMITED |
19/02/2025 |
|
106 |
NATIVE INSTRUMENTS GMBH |
19/02/2025 |
|
107 |
UPCLOUD OY |
19/02/2025 |
|
108 |
MEGA LIMITED |
19/02/2025 |
|
109 |
AIRBNB IRELAND UNLIMITED COMPANY |
19/02/2025 |
|
110 |
TWITCH INTERACTIVE SINGAPORE PRIVATE LIMITED |
19/02/2025 |
|
111 |
VONAGE BUSINESS INC |
19/02/2025 |
|
112 |
UDEMY INC. |
19/02/2025 |
|
113 |
ASK.FM EUROPE LIMITED |
19/02/2025 |
|
114 |
HOME BOX OFFICE (SINGAPORE) PTE.LTD. |
19/02/2025 |
|
115 |
IQIYI INTERNATIONAL SINGAPORE PTE. LTD. |
19/02/2025 |
|
116 |
SPRINGER NATURE CUSTOMER SERVICE CENTER GMBH |
19/02/2025 |
|
117 |
SPRINGER NATURE LIMITED |
19/02/2025 |
|
118 |
PAYPRO EUROPE LIMITED |
19/02/2025 |
|
119 |
JOHN WILEY & SONS, INC. |
19/02/2025 |
|
120 |
BIOMED CENTRAL LIMITED |
19/02/2025 |
|
121 |
COURSERA, INC. |
19/02/2025 |
|
123 |
GROUNDHOG TECHNOLOGIES INC. |
19/02/2025 |
|
124 |
CVMAKER B.V. |
19/02/2025 |
|
125 |
UNIVERSITY OF LONDON |
19/02/2025 |
|
126 |
ZENDRIVE INC |
19/02/2025 |
|
127 |
WAVES INC. |
19/02/2025 |
|
128 |
MATCH GROUP, LLC |
19/02/2025 |
|
129 |
HEWLETT PACKARD INTERNATIONAL SARL |
19/02/2025 |
|
130 |
ADOBE SYSTEMS SOFTWARE IRELAND LIMITED |
19/02/2025 |
|
131 |
NBA DIGITAL SERVICE INTERNATIONAL, INC. |
19/02/2025 |
|
132 |
ALPHA LIT PTE. LTD |
19/02/2025 |
|
133 |
COUPA SOFTWARE, INC. |
19/02/2025 |
|
134 |
ASIAPLAY TAIWAN DIGITAL ENTERTAINMENT LTD |
19/02/2025 |
|
135 |
TAXAMO CHECKOUT LTD |
19/02/2025 |
|
136 |
WONDERSHARE GLOBAL LIMITED |
19/02/2025 |
|
137 |
EPIC GAMES ENTERTAINMENT INTERNATIONAL GMBH |
19/02/2025 |
|
138 |
EPIC GAMES COMMERCE GMBH |
19/02/2025 |
|
139 |
AMAZON ADVERTISING LLC |
19/02/2025 |
|
140 |
AMAZON SERVICES EUROPE S.A.R.L |
19/02/2025 |
|
141 |
UNITY TECHNOLOGIES SF |
19/02/2025 |
|
142 |
UPTODATE INC |
19/02/2025 |
|
143 |
WPENGINE, INC. |
19/02/2025 |
|
144 |
AGODA COMPANY PTE LTD |
19/02/2025 |
|
145 |
SUPERCELL OY |
19/02/2025 |
|
146 |
TENCENT MUSIC ENTERTAINMENT HONG KONG |
19/02/2025 |
|
147 |
HOTJAR LIMITED |
19/02/2025 |
|
148 |
GARMIN (EUROPE) LIMITED |
19/02/2025 |
|
149 |
COREL CORPORATION |
19/02/2025 |
|
150 |
FOXIT SOFTWARE INCORPORATED |
19/02/2025 |
|
152 |
TWITCH INTERACTIVE, INC. |
19/02/2025 |
|
153 |
NCS PEARSON INC. |
19/02/2025 |
|
154 |
DEEPL SE |
19/02/2025 |
|
155 |
SQUARESPACE IRELAND LIMITED |
19/02/2025 |
|
156 |
TRENDSTREAM LTD |
19/02/2025 |
|
157 |
APTOIDE S.A. |
19/02/2025 |
|
158 |
NORTONLIFELOCK SINGAPORE PTE LTD |
19/02/2025 |
|
159 |
SANDBOX INTERACTIVE GMBH |
19/02/2025 |
|
160 |
ZWIFT, INC. |
19/02/2025 |
|
162 |
BLACKLANE GMBH |
19/02/2025 |
|
163 |
RAZER ONLINE PTE LTD |
19/02/2025 |
|
164 |
SOCIAL ONLINE PAYMENTS LIMITED |
19/02/2025 |
|
165 |
TRADESHIFT HOLDINGS, INC. |
19/02/2025 |
|
166 |
AHREFS PTE. LTD. |
19/02/2025 |
|
167 |
POSIT SOFTWARE, PBC |
19/02/2025 |
|
168 |
AMAZON EU S.À R.L. |
19/02/2025 |
|
169 |
EVERNOTE CORPORATION |
19/02/2025 |
|
170 |
LEMON SQUEEZY LLC |
19/02/2025 |
|
171 |
PT. FINAL IMPIAN NIAGA |
19/02/2025 |
|
173 |
THE WORLD UNIVERSITIES INSIGHTS LIMITED |
19/02/2025 |
|
174 |
CLOUDKEEPER (SINGAPORE) PTE. LTD. |
19/02/2025 |
|
175 |
DFENG LIMITED |
19/02/2025 |
|
176 |
OPTIMISE MEDIA (SEA) PTE. LTD. |
19/02/2025 |
|
177 |
FM PRIV LLC |
19/02/2025 |
|
178 |
MIDJOURNEY, INC. |
19/02/2025 |
|
179 |
ARC GAMES INC. |
19/02/2025 |
|
180 |
DEEZER |
19/02/2025 |
|
181 |
REBECCA HALL |
19/02/2025 |
|
182 |
YOUZU GAMES HONGKONG LIMITED |
19/02/2025 |
|
183 |
ARENANET, LLC |
19/02/2025 |
|
184 |
NERIS ANALYTICS LIMITED |
19/02/2025 |
|
185 |
CIRCLE INTERNET SERVICES, INC. |
19/02/2025 |
|
186 |
VIMEO.COM, INC. |
19/02/2025 |
|
187 |
TP GLOBAL OPERATIONS LIMITED |
19/02/2025 |
|
188 |
BETTERME INTERNATIONAL LIMITED |
19/02/2025 |
|
189 |
ACTITECH LIMITED |
19/02/2025 |
|
191 |
LUMEN RESEARCH LIMITED |
19/02/2025 |
|
192 |
AMAZON JAPAN G.K. |
19/02/2025 |
|
193 |
VORWERK INTERNATIONAL & CO. KMG |
19/02/2025 |
|
194 |
HUAWEI SERVICE (HONG KONG) CO., LIMITED |
19/02/2025 |
|
195 |
SOUNDS TRUE INC |
19/02/2025 |
|
196 |
SITEGROUND HOSTING LTD. |
19/02/2025 |
|
197 |
BROWSERSTACK INC. |
19/02/2025 |
|
198 |
TOTAL SECURITY LIMITED |
19/02/2025 |
|
199 |
PEARSON EDUCATION LIMITED |
19/02/2025 |
|
200 |
TRAVIAN GAMES GMBH |
19/02/2025 |
|
201 |
GETYOURGUIDE DEUTSCHLAND GMBH |
19/02/2025 |
|
202 |
GW SOLUTIONS LTD |
19/02/2025 |
|
203 |
SERVICIOS COMERCIALES AMAZON MEXICO, S. DE R.L. DE C.V. |
19/02/2025 |
|
204 |
1GLOBAL OPERATIONS (NETHERLANDS) BV |
19/02/2025 |
|
205 |
WARGAMING GROUP LIMITED |
19/02/2025 |
|
206 |
STUDEERSNEL B.V. |
19/02/2025 |
|
207 |
JUSTANSWER LLC |
19/02/2025 |
|
208 |
TRELLO INC., |
19/02/2025 |
|
209 |
REALTIMEBOARD INC. |
19/02/2025 |
|
210 |
PLUGIN BOUTIQUE LIMITED |
19/02/2025 |
|
211 |
KAJABI LLC |
19/02/2025 |
Regulations:
- Law of the Republic of Indonesia Number 2 of 2020
- Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020
- Minister of Finance Regulation Number 48/PMK.03/2020
- Director General of Taxes Regulation Number PER-12/PJ/2020 | English translation - Annex
Presentation Slide
Q&A
Watch webinar explaining the new law
Updated: 17062020
- 135160 views